Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 - SECT 23

Commissioner may use any tax file numbers for purposes of this Act

             (1)  The Commissioner may use for the purposes of this Act a tax file number that has been provided for any other purpose under a law relating to taxation or superannuation.

Commissioner may seek member's authority to give tax file number to superannuation provider

             (2)  If:

                     (a)  the Commissioner knows a member's tax file number; and

                     (b)  the Commissioner:

                              (i)  has amended, or proposes to amend, an assessment of surcharge payable on the member's surchargeable contributions for a financial year; or

                             (ii)  has made, or proposes to make, an assessment, under section 15 as it applies because of section 20, of surcharge payable on the member's surchargeable contributions for a financial year;

the Commissioner may:

                     (c)  request the member to authorise the Commissioner to inform the superannuation provider who is the holder of the contributions of the member's tax file number; and

                     (d)  if the member so authorises the Commissioner, inform the provider accordingly.